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of <h1>GST Rate Set at 18% for Analytical Instruments Including Spectrometers, Refractometers, and Smoke Analysis Devices</h1> Instruments and apparatus used for physical or chemical analysis, such as polarimeters, refractometers, and spectrometers, as well as devices for gas or smoke analysis, are subject to a Goods and Services Tax (GST) rate. These also include instruments for measuring viscosity, porosity, expansion, surface tension, and quantities of heat, sound, or light, including exposure meters and microtomes. The applicable tax rate is 18% under the Integrated Goods and Services Tax (IGST) or a combined rate of 9% Central Goods and Services Tax (CGST) plus 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST).
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